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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-54  Demergers  

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Demergers
Item In this situation: Element affected: See section:
1 There is a roll-over under Subdivision 125-B after a demerger First element of cost base and reduced cost base of new interests and remaining original interests 125-80
2 There is a CGT event under a demerger but no roll-over under Subdivision 125-B First element of cost base and reduced cost base of new interests and remaining original interests 125-85
3 There is a cost base adjustment under Subdivision 125-B but no CGT event under a demerger First element of cost base and reduced cost base of new interests and remaining original interests 125-90


 



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